Gosnow sells snowboards. each snowboard requires direct materials of $126, direct labor of $51, and variable overhead of $61. the company expects fixed overhead costs of $757,008 and fixed selling and administrative costs of $371,000 for the next year. the company has a target profit of $280,000. it expects to produce and sell 11,600 snowboards in the next year. compute the selling price using the variable cost method.